Section 2(2a)(a1) in The West Bengal Motor Vehicles Tax Act, 1979
(a1)[ "crane" means any motor vehicle which is fitted with a mechanical crane of a designed capacity and is capable of being used for towing vehicles or lifting meterials, and includes a breakdown van;] [[Clauses (al) and (a2) first Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991, then clause (a2) substituted by W.B. Act 19 of 2003. Previous Clause (a2) was as under :-